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Politeknik Negeri Sriwijaya
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KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA PALEMBANG: DARI ASPEK SISTEM PENGENDALIAN INTERNAL Fildzah Rahmah Satirah; Rita Martini; Nurhasanah Nurhasanah; Kartini binti Che Ibrahim; Kartika Rachman Sari; Farida Husin
EKSISTANSI Vol. 11 No. 01 (2022): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The internal control system is one of the variables that can help to improve the quality of government financial statement data (SPI). The purpose of this study is to see how the internal control mechanism at Palembang City's Regional Secretariat affects the quality of financial reports. The responses to the distributed questionnaires are collected, and data processing begins. Staff from the Palembang City Regional Secretariat's twelve sectors were polled. Sixty people responded to the survey, and sixty of them provided feedback. Linear regression was used as an analytical tool. The study's findings show that internal control has a favorable and significant impact on financial statement information quality
Pengembangan Modul Ajar Akuntansi Perpajakan di Jurusan Akuntansi Politeknik Negeri Sriwijaya M Husni Mubarok; Darul Amri; Nurhasanah Nurhasanah
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 2, No.2 (2019) : APTEKMAS Volume 2 Nomor 2 2019
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.087 KB) | DOI: 10.36257/apts.v2i2.1602

Abstract

Human resources in companies that understand accounting and tax become indispensable. The accounting department is a formal education provider of accounting services, this is the need to equip students to get a good understanding of tax accounting. The problem is learning in the accounting department, that are no tax or accounting courses accounting topics. In the current accounting curriculum, the curriculum is only the focus of finance generally and have not touched tax accounting. The team has implemented a service program in partnership with the accounting department in solving the problem. This program is aimed at increasing the competency and insight of students majoring in accounting, especially recording tax transactions. The training method was conducted face-to-face and frequently asked questions related to the technical recording of tax transactions. The training was attended by 53 participants from 3 invited classes. Overall this training has been performing well. From these activities that students can understand that a transaction tax is a part of the transaction recorded by the accounting department.
FAKTOR-FAKTOR YANG MEMENGARUHI ALOKASI BELANJA Maria Maria Maria; Desi Indriasari; Nurhasanah Nurhasanah
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4782953

Abstract

Studi ini membuktikan unsur-unsur yang berkontribusi terhadap alokasi belanja modal di 34 provinsi se-Indonesia. Data diperoleh berdasarkan Laporan Keuangan Pemerintah Daerah (LKPD) tahun 2016-2018. Determinan alokasi belanja modal meliputi, PAD, dana perimbangan, SiLPA, dan rasio ruang fiskal. Data dianalisis menggunakan teknik multiple regression. Hasil analisis, secara bersama-sama keempat unsur tersebut berkontribusi terhadap belanja modal sebesar 69,8%. Secara parsial, PAD tidak memengaruhi alokasi belanja modal dan dana perimbangan merupakan faktor paling dominan (28,94%) terhadap alokasi belanja modal. Dengan adanya kajian ini diharapkan berdampak pada manajemen pemerintah yang andal dan bersih. Manajemen pemerintah yang bersih menjadi harapan masyarakat/publik dalam kaitannya dengan layanan publik yang berkualitas.
Analisis Faktor-faktor yang Menpengaruhi Audit Delay Pada Pemerintahan Provinsi Sumatera Selatan Dhea Tasvania Ramadhani dhea; Nurhasanah nurhasanah
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i4.246

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran pemerintah, tingkat kemandirian daerah, temuan audit, terpilihnya kembali kepala daerah dan leverage terhadap audit delay di pemerintahan provinsi Sumatera Selatan. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu menggunakan data sekunder berupa Laporan Hasil Pemeriksaan (LHP) dan daftar kepala daerah yang dikelurkan oleh Permendagri. Data penelitian ini dianalisis menggunakan analisis regresi linier berganda dengan menggunakan bantuan software IBM SPSS Versi 25. Hasil penelitian ini menunjukan bahwa ukuran pemerintah, tingkat kemandirian daerah, temuana audit, terpilihnya kembali kepala daerah dan leverage secara simultan tidak berpengaruh terhadap audit delay. Secara parsial tingkat kemandirian daerah berpengaruh signifikan terhadap audit delay sedangkan ukuran pemerintah, temuan audit, terpilihnya kembali kepala daerah dan leverage tidak berpengaruh terhadap audit delay pemerintahan provinsi Sumatera Selatan.
Pengaruh DBH, SILPA, Dan Jumlah Penduduk Terhadap Belanja Daerah Kabupaten/Kota Di Sumatera Selatan Audri Olivia; Kiagus Zainal Arifin; Nurhasanah Nurhasanah
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1399

Abstract

The objective of this study is to assess the impact of Profit Sharing Funds (DBH), Overtime Calculation Budget (SiLPA), and Population Number (JP) on regional expenditure in the districts/cities of South Sumatra. This study utilizes secondary data as the primary source of information. The data is obtained from a comprehensive sample that encompasses all 13 districts and 4 cities within the South Sumatra province. The data covers a period of 5 years, specifically from 2016 to 2020. The population for this study comprises the budget implementation reports obtained from districts and cities in South Sumatra. This study employed various statistical techniques for data analysis, including descriptive statistical analysis, classical acceptance test, multiple linear regression test, and hypothesis testing. The software utilized for analysis was SPSS for Windows version 26. The research findings presented in this paper are incomplete in nature. The allocation of population and revenue sharing funds exhibits a noteworthy and statistically significant influence on regional expenditure patterns. The calculation of budget surplus (SiLPA) has a minimal and adverse effect on regional expenditure. In the context of regional spending, it is observed that Profit Sharing Funds (DBH), Budget Overtime (SiLPA), and Population Number (JP) exhibit a noteworthy and statistically significant influence.
Co-Authors Amelia Agustia Riskya Saputri Audri Olivia Darul Amri Dhea Tasvania Ramadhani dhea Fildzah Rahmah Satirah Husin, Farida Kartika Rachma Sari Kartini binti Che Ibrahim Kiagus Zainal Arifin M Husni Mubarok NURHASANAH & MARIA Periansya Diah Elvina Desi Indriasari Sopiyan AR Tania Okeyna